Section 32361 Of Article 2. Judgment For Tax From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 7. >> Article 2.
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. Whenever any tax, interest, or penalty is not paid when due,
the board may file in the office of the County Clerk of Sacramento
County or any other county a certificate specifying the amount of the
tax, interest, and penalty due, the name and last known address of
the taxpayer liable for it, that the board has complied with all the
provisions of this part in relation to the computation and levy of
the tax, and requesting that judgment be entered against the taxpayer
in the amount of the tax, interest, and penalty set forth in the
certificate. The county clerk immediately upon the filing of the
certificate shall enter a judgment for the people of the State of
California against the taxpayer in the amount of the tax, interest,
and penalty set forth in the certificate. The judgment may be filed
by the county clerk in a loose-leaf book entitled "Special Judgment
for State Excise Tax."